Analysis of Accounting Information Systems for the Preparation of Financial Statements Based on SAK EMKM and Evaluation of Financial Performance (Case Study on the Home Industry Tofu Tiga Putra)

Abstract

This research discusses the analysis of accounting information systems in the processes of collecting, storing, and processing financial data from accounting transactions. This allows micro, small, and medium enterprises to produce outputs in the form of financial reports that can be used as a basis for decision. The scope of this research is SIA, financial statements based on SAK EMKM for the period of June 2024, which includes the statement of financial position, profit and loss statement, and notes to the financial statements, as well as an evaluation of financial performance using the ROA and ROE ratios. This type of research employs qualitative methods with a descriptive approach that will describe phenomena based on existing facts in the field by analyzing and presenting them in a specific report format. The data collection techniques involve interviews and document studies, after which the data is analyzed using the stages of transaction data collection, data reduction, data presentation, and conclusion drawing or interpretation. The research results on the Tahu Tiga Putra industrial house indicate that they have not implemented proper SIA recording; they only use a simple bookkeeping system consisting of cash inflow and outflow, and they are unable to prepare financial statements.